Derivative Financial Instruments: Concept, Structure, Accountability

Abstract

The paper presents the results of the problem areas study in the accounting of the derivative financial instruments
in accordance with the Russian accounting standards. The approaches to the definition of the derivative financial instruments contained in the economic sources were evaluated. The definition of the derivative financial instruments as the object of accounting were formulated, their identity with the financial instruments and the differences between them were shown. Recommendations on developing the methodical approach to organizing the accounting of the derivative financial instruments in nonfinancial organizations were made.